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State of California Franchise Tax Board

Return Information Notice - Code ES

We revised your Dependent Exemption Credit because you cannot claim yourself or your spouse as a dependent.

Why did I receive this notice code?

You claimed yourself or your spouse as a dependent on your tax return. You can only use a dependent to claim the Dependent Exemption Credit.

Get more information on who qualifies as a dependent.

What do I need to do?

If you agree with our revisions, you do not need to contact us. Please update your records. If your notice shows a revised balance due, please pay the amount due.

If you do not agree with our revisions because you are entitled to this exemption credit, please contact us.

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